THE THIRD SCHEDULE TO DELHI VAT

1 THE THIRD SCHEDULE TO DELHI VAT (See section 4) List of Goods Taxed at 4% (Rate of 4% enhanced to 5% ) Sl. No. COMMODITY 1 to Agricultural implements not operated manually or not driven by animal Agricultural implements not operated manually or not driven by animal, their spare parts, components and accessories. 2 All equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) etc. 3 All intangible goods like copyright, patent, rep license, goodwill etc. 4 All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles.

2 5 All types of yarn other than cotton and silk yarn in hank and sewing thread. 6 to Aluminium utensils and enameled utensils to All utensils including pressure cookers/pans except utensils made of precious metals. to All utensils and cutlery items (including pressure cookers/pans) except those made of precious metals. All utensils (including pressure cookers/pans) except utensils made of precious metals. 7 Arecanut powder and betel nut. 8 Bamboo. Sl. No. COMMODITY 9 to Bearings Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements.

3 10 Beedi leaves. 11 Beltings. Sl. No. COMMODITY 12 to Bicycles, Tricycles, cycle rickshaws and parts to Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof. to Bicycles having MRP above Tricycles, cycle rickshaws and parts including tyres and tubes thereof. Bicycles having MRP above cycle rickshaws and parts including tyres and tubes thereof. 13 to Bitumen Omitted 14 Bone meal. 15 ** 16 to Drugs and Medicines including bulk drugs Drugs & medicines including vaccines, syringes and dressings, medicated ointments produced under a drugs licence, light liquid paraffin of IP grade.

4 17 to Castings Castings including all metal castings. Sl. No. COMMODITY 18 Centrifugal, monobloc and submersible pumps and parts thereof. 19 Coffee beans and seeds, cocoa pod, green tea leaf and chicory. 20 to Chemical fertilizers, Pesticides, Weedicides, Insecticides. to Bio-fertilizers and micro nutrients, also plants growth promoters and regulators, herbicides, rodenticides, chemical fertilizers, presticides,weedicides and insecticides. to Fertilizers, Pesticides, Weedicides, Insecticides, Herbicides, Rodenticides and Plant Growth Regulators (other than those covered in the First SCHEDULE .)

5 Omitted 21 Coir and coir products excluding coir mattresses. 22 Cotton and cotton waste. 23 Crucibles. 24 to Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar and tobacco. to Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar [, textiles] and tobacco. Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar, textiles, tobacco and Liquefied Petroleum Gas (LPG) for domestic use.

6 25 to Edible oils,oil cake and de-oiled cake Edible oils and oil cake. 26 to Electrodes Electrodes and welding equipments. Sl. No. COMMODITY 27 Exercise book, graph book and laboratory note book. 28 Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those. 29 Fibers of all types and fiber waste. 30 ** 31 to Fried grams Fried and roasted grams. 32 to Gur, jaggery, and edible variety of rub gur Edible varieties of rub gur. 33 Hand pumps and spare parts. 34 Medicinal Herbs including Amla, Harrad, Bahera, Sikakai, Katha, Supari, Rattanjot & Khusk Pudina, Bark, Dry Plant, Dry Root commonly known as jari booti and dry flower.

7 35 Hose pipes. 36 Hosiery goods. 37 Husk and bran of cereals. 38 Ice. 39 to Incense sticks commonly known as, agarbatti, dhukathi or dhubatti Omitted 40 to Industrial cables (High voltage cables, ELPE Cables, jelly filled cables, optical fibres) Industrial cables (High voltage cables, [XLPE Cables], jelly filled Sl. No. COMMODITY cables, optical fibres) 41 to IT products including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, cellular phones and accessories to Computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, cellular phones and accessories Computers, telephone and parts thereof, teleprinter and wireless euipment and parts thereof, Mobile phone and all mobile accessories costing upto rupees ten thousand.

8 [41A to IT products notified by the Ministry of IT as specified below: (for complete list- Refer Annexure-II given at the end of the Schedules) [For 1 to 6 and 8 to 30 alongwith notes) and (For ]. Information Technology products as per the description in column (2) below, as covered under the headings, or sub-headings mentioned in column (3), as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986) Serial No. Description Central Excise Tariff Heading (1) (2) (3) 1 Automatic Typewriter and word processing machines. 8469 2 Electronic calculator capable of operations without an external source of electrical power and pocket size data recording, reproducing and displaying machines with calculating functions (including electronic diaries other than those covered under heading No.)]

9 8471) or incorporating a printing device. 8470 3 Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data. Analogue or hybrid automatic data processing machine, Electronic Diaries, Portable digital automatic data processing machine, personal computer, computer systems including personal computers, other Digital automatic data processing machines comprising in the same housing at least a central processing unit and an 8471 input and output unit whether or not combined, micro computer / processor, large / mainframe computer, computer presented in form of systems, digital processing units, storage units, input units, output units.

10 Teletypewriter, Data entry terminal, Line printer, Dot matrix printer, Letter quality daisy wheel printer, Graphic printer, Plotter, Laser jet printer, Key board, Monitor, storage units, floppy disc drive. Winchester / hard disc drives, Removal / exchangeable disc drives, magnetic tape drives, Cartridge tape drive, other units of automatic data processing machines, Uninterrupted power supply units (UPS). 4 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading No.